Nash Inc. owns shares of Crane Corporation stock. At December 31, 2020, the securities were carried in Nash's accounting records at their cost of $789,000, which equals their fair value. On September 21,2021 , when the fair value of the securities was $993,000, Nash declared a property dividend whereby the Crane securities are to be distributed on October 23, 2021, to stockholders of record on October 8, 2021. Prepare all journal entries necessary on those three dates. (Credit account titles are automatically indented when amount is